Value added tax on our services

How do I let you know my tax SIC code?

We are required by law to charge value added tax (VAT) on our services. The applicable VAT rate depends on the type of services we provide and your classification under the Standard Industrial Classification (SIC) list. Supply of water services are either standard rated (currently 20%) or zero rated depending on the SIC classification whereas wastewater services are always zero rated. More complex rules exist when dealing with new connections or other construction activities.

HM Revenue & Customs has chosen the 1980 Standard Industrial Classification (SIC) activity codes as a method of identifying which groups of customers must be charged VAT on water services. Customers who fall into divisions 1-5 of the 1980 SIC code list are charged VAT at the standard rate for water services only. Customers outside this classification are charged VAT at zero rate. Please see the full list of codes here.

If you have several sites, the SIC code for your largest business activity must be applied to all your sites including domestic properties. Please do not change the SIC code for the business activity conducted at each site. 

To confirm the VAT liability for your services, please complete the form below: 


See 1980 SIC Codes List

It is possible that we will not have to charge VAT on your water services, but we are unable to make an assessment of your position without your completed form. If you do not complete and submit a form, we are required by HMRC to charge VAT at the standard rate by default on your water services.